Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

Yet again, where one parent stays at home to mind children, the gain will be far less. The Minister has thrown a sop to them with an increase in the home carers tax credit, which incidentally is only claimed by 83,000 people. Many people are not even aware of the existence of this credit and that is a job the Minister must do. A two-income couple earning €70,000 per year or more will stand to gain by €1,800 in the Minister's tax package, whereas a single-income couple on €35,000 per year will gain by €377 on foot of the USC changes. As the Minister is providing them with €190 through the home carers tax credit, if they apply and claim it, their gain will be €567, compared with €800. In the case of working people on an income of €22,000, of whom there are many, their gain in this budget through the Minister's tax package is €182. The Minister is giving high-income couples ten times the level of gain people on low incomes will get.

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